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2022 (6) TMI 627 - AT - CustomsClassification of imported goods - used motor boats describing the same as Excursion Boats - to be classified under CTH 89011030 or under CTH 89039200? - boat can be classified as yacht or not - country of origin - HELD THAT:- It can be seen that the boat to be considered as a pleasure vessel or boat is to be owned and used by an individual or a body corporate for themselves or a group of people who are duly authorized or permitted - Whereas in the instant case, the boat is used for tourism purposes. It can be seen that Government of Andhra Pradesh, Port Department, Kakinada have issued a provisional certificate of registration to the boats imported by the appellants. The Department of Tourism, Government of Andhra Pradesh, Visakhapatnam have certified that the boats are imported by the appellants for the purpose of creating excursions and itineraries in Vizag to facilitate development of promotion of tourism in adventure. This being the case, it is not open for the department to consider the boats to be pleasure yachts to be used by a person or group of persons. The excursion boats are classifiable under 8901. Therefore, the classification arrived at by the Revenue cannot be sustained. The impugned order argues that boats or vessel are not registered with MMD. It is seen that in response to an application made by the appellants MMD inform that in terms of Merchant Shipping Act, 1958, the boats cannot be registered as they are more than 20-25 years old and are of less than 20 tonnage and as the area of operation is in Vizag, MMD Chennai cannot register them and they are to be registered locally only. It is found that the boats are registered by the Port Authority at Kakinada. As submitted by the appellant, there is no report given by MMD that the impugned boats are yachts. The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - the same are classifiable under CTH 8901 - Appeal allowed - decided in favor of appellant.
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